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Okada Aiyon (6294) · PolicyRestated

Application of the Revenue Recognition Standard from 2022

First written in FY2019. 4 of 6 entries say "Restated". Latest entry: FY2023.

6entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019RestatedFY2022-Q2 – FY20232019: 120192020: 020202021: 220212022: 220222023: 12023
Same theme, other companies
General implementation of the Accounting Standard for Revenue Recognition (no impact)A theme 42 companies write about · 0 as a headwind · 0 as a tailwind

17 other companies' latest entry also says "Restated".

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Showing 14 of the 42 companies compared. The sentences above are computed from all 42.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「The company has adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the 63rd fiscal year. Accordingly, the major management indicators and other metrics for the 63rd fiscal year and thereafter are based on the application of those accounting standards.」

    The company continues to apply the revenue recognition accounting standard adopted from the beginning of the 63rd fiscal year.
  2. FY2023-Q2RestatedAnnual report

    「The company has adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company continues to apply the revenue recognition accounting standard adopted from the beginning of the fiscal year ending March 2022.
  3. FY2022-Q3RestatedAnnual report

    「The Company applied the Accounting Standard for Revenue Recognition and related standards from the beginning of the first-quarter consolidated accounting period and recognizes revenue at the amount expected to be received in exchange for promised goods or services when control of those goods or services transfers to the customer.」

    The company continues to apply the revenue recognition accounting standard adopted from the beginning of the fiscal year ending March 2022.
  4. FY2022-Q2RestatedAnnual report

    「The company has adopted the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company continues to apply the revenue recognition accounting standard adopted from the beginning of the fiscal year ending March 2022.
  5. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards have been applied from the beginning of the current first-quarter consolidated accounting period. Revenue is recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」

    The company adopted the revenue recognition accounting standard, which had been scheduled for adoption from the beginning of the fiscal year ending March 2022, from the beginning of the current quarter's consolidated accounting period. There was no impact on the opening balance of retained earnings or on profit or loss for the current quarter.
  6. FY2019First statedAnnual report

    「We will apply the standard from the beginning of the fiscal year ending March 2022.」

    The company states that it plans to apply the Accounting Standard for Revenue Recognition and its implementation guidance from the beginning of the fiscal year ending March 2022.
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Application of the Revenue Recognition Standard from 2022 | OKADA AIYON CORPORATION (6294) | Komori